MAINE SHERIFFS ASSOCIATION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1976

Legal Domicile

Principal Officer

Sheriff Dale P Lancaster

Tax Period

2023-01-01 to 2023-12-31

MAINE SHERIFFS ASSOCIATION, founded in 1976, is a small nonprofit that reported $223K in total revenue in fiscal year 2023. Revenue decreased 8% compared to the prior year. The organization ran a surplus of $37K, a strong 17% operating margin.

Mission

To provide services to improve and professionalize sixteen County Sheriffs Offices in the State of Maine.

Program Service Accomplishments

Program 1

Expenses: $185,386

To provide educational services to the County Seriffs and the public to perform Liquor and Tobacco and Medical Marijuana sales compliance and enforcements.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $12,506

Program Service Revenue $183,316

Investment Income $26,999

Other Revenue $0

TOTAL REVENUE $222,821

Expense Breakdown

Grants Paid $0

Salaries & Benefits $131,979

Fundraising Expenses $0

Program Expenses $185,386

Other Expenses $53,407

TOTAL EXPENSES $185,386

Year-over-Year Comparison

	2023	2022	Change
Revenue	$222,821	$242,911	-0.1%
Expenses	$185,386	$220,355	-0.2%
Net Income	$37,435	$22,556	+0.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

$57,975

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Mary-Anne LaMarre	Executive Director	1.00	Key Emp Highest	$57,975	$0	$57,975
Sheriff Robert Young	Board Director	1.00	Director	$0	$0	$0
Sheriff Chris Wainright	Board Director	1.00	Director	$0	$0	$0
Sheriff Pat Polky	Board Director	1.00	Director	$0	$0	$0
Sheriff Eric Samson	Board Director	1.00	Director	$0	$0	$0
Sheriff Ken Mason	Board Director	1.00	Director	$0	$0	$0
Sheriff Kevin R Joyce	Board Director	1.00	Director	$0	$0	$0
Sheriff Peter Johnson	Board Director	1.00	Director	$0	$0	$0
Sheriff Jason Trundy	Board Director	1.00	Director	$0	$0	$0
Sheriff Scott A Kane	Board Director	1.00	Director	$0	$0	$0
Sheriff Barry Curtis	Secretary	1.00	Officer Director	$0	$0	$0
Sheriff Troy Morton	Immediate Past President	20.00	Officer Director	$0	$0	$0
Sheriff Joel Merry	Past President at Large	1.00	Officer Director	$0	$0	$0
Sheriff Scott Nichols	1st Vice President	1.00	Officer Director	$0	$0	$0
Sheriff Dale P Lancaster	President	1.00	Officer Director	$0	$0	$0
Sheriff Todd Brackett	Treasurer	1.00	Officer Director	$0	$0	$0
Sheriff William King	2nd Vice President	1.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$222,821	$185,386	$390,607	$37,435
2022	$242,911	$220,355	$314,205	$22,556
2021	$124,715	$152,858	$393,032	$-28,143
2020	$122,573	$169,247	$385,955	$-46,674
2019	$314,744	$242,547	$373,059	$72,197
2018	$206,526	$218,222	$265,302	$-11,696